Tempe Corporation is a calendar-year corporation. At the beginning of 2021, its election to be taxed as an S corporation became effective. Tempe Corporation's balance sheet at the end of 2020 reflected the following assets (it did not have any earnings and profits from its prior years as a C corporation): Tempe Corporation's business income for the year was $43,500 (this would have been its taxable income if it were a C corporation). During 2021, Tempe Corporation sold all of the inventory it owned at the beginning of the year for $238,000. Tempe Corporation's business income for the year was $43,500 (this would have been its taxable Income if it were a C corporation). During 2021, Tempe Corporation sold all of the inventory It owned at the beginning of the year for $238,000. c. Assume the original facts, except the land was valued at $154,000 instead of $127,000. What is Tempe Corporation's built-in gains tax in 2021